# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（支払調書に関する経過措置の対象となる契約） — address `suppl-4229-12/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（支払調書に関する経過措置の対象となる契約） — Contracts Subject to Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4229-12/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成二十二年政令第五十号）附則第七条第三号（支払調書に関する経過措置の対象となる契約）に規定する財務省令で定めるものは、消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（組合員の生活の共済を図る事業）の事業を行う全国労働者共済生活協同組合連合会の締結した共済に係る契約とする。 suppl-4229-12/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 7, item (iii) (Contracts Subject to Transitional Measures Concerning Payment Reports) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 50 of 2010) are contracts pertaining to mutual aid entered into by the National Federation of Workers' Mutual Aid Consumer Cooperatives, which conducts the business set forth in Article 10, paragraph (1), item (iv) (Business to Provide Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948). machine translation, not official --- ## Cites - suppl-4229-12/art-2/par-1: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-100, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-100, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27